Leaving Cert Accounting 2018

The 2018 Leaving Cert Accounting exam paper and official marking scheme, free below as direct PDF links from the State Examinations Commission archive.

Higher Level

Exam Paper Marking Scheme

What's in the 2018 Higher Level paper?

Q1 manufacturing account, company final accounts, suspense account, bank reconciliation · 120 marks
Q2 depreciation of fixed assets, provision for depreciation, disposal account · 60 marks
Q3 incomplete records, trading profit and loss account, drawings · 60 marks
Q4 service firm, income and expenditure, balance sheet · 60 marks
Q5 interpretation of accounts, ratio analysis, debenture holders · 100 marks
Q6 published accounts, profit and loss account, revaluation, notes to the accounts · 100 marks
Q7 correction of errors, suspense account, corrected net profit, corrected balance sheet · 100 marks
Q8 stock valuation, fifo, product costing, overhead absorption · 80 marks
Q9 flexible budgeting, marginal costing, contribution, cost behaviour · 80 marks

Ordinary Level

Exam Paper Marking Scheme

What's in the 2018 Ordinary Level paper?

Q1 final accounts, sole trader, trading profit and loss account, balance sheet · 120 marks
Q2 control accounts, debtors ledger, creditors ledger · 60 marks
Q3 bank reconciliation, adjusted bank account · 60 marks
Q4 tabular statement, assets and liabilities, sole trader · 60 marks
Q5 interpretation of accounts, ratios, return on capital employed · 100 marks
Q6 cash flow statement, operating activities, net debt · 100 marks
Q7 service firm, income and expenditure account, capital, balance sheet · 100 marks
Q8 marginal costing, break-even, margin of safety · 80 marks
Q9 cash budgeting, budgets, budgeted balance sheet · 80 marks

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All PDFs open on the State Examinations Commission archive (examinations.ie). ExamAI links to them; we don't host or alter them.